2022 (11) TMI 267

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....of the group code no. 66 of Fish & Fish Products of the DEPB Schedule. A case was made out by the department on the ground that the product manufactured and exported by the appellant falls under Sr.No.1 of group code no.66 under the description of Fish & Fish Products including frozen meat and thus the appellant have wrongly taken benefit by availing DEPB. A show cause notice was adjudicated by the adjudicating authority whereby, it was ordered for recovery of Rs.79,78,420/- under proviso to section 28(1) of the Customs Act, 1962 along with interest under Section 28AB and also imposed penalty of Rs.50 lakhs under Section 114(ii) of the Customs Act, 1962. Being aggrieved by the Order-In-Original, the appellant filed present appeal. 02. Sh....

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.... the product of the appellant is classifiable under Sr.No.2 of group code of 66 of DEPB Schedule. He placed reliance on the following decisions:- • 2010 (252) ELT 19 (AP)- Sravani Impex P Ltd. • 2005 (183) ELT 424 (Guj.)- Suresh Dhansiram Agarwal 04. We have carefully considered the submissions made by both the sides and perused the records. We find that earlier this matter was remanded by this tribunal to pass a denovo order after consideration of DGFT's clarification vide letter dated 09.01.2009. The adjudicating authority though considered the said letter dated 09.01.2009 but the same was discarded on the ground that the decision by the DEPB Committee earlier will prevail. We find that the DGFT vide letter da....

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....mi" as DEPB entry for "fish" product and not the "meat" product on or after 1.4.2002 thereby leaving the export of Surimi during the period 1998 to 31.3.2002 undecided. Committee members also noted that in terms of Public Notice No.47 dated 9.2.2004, subsequently the word "meat" was removed from the description given at St. No. 1 and 2/66 because confusion was due to the word "meat" appearing in SINo.1 & 2/66 of DEPB rate schedule for the period from 1.4.1997 to 31.3.2002. In view of the above facts and intention thereof, the Committee felt that the entry appearing in the DEPB Rate Schedule for the period 1998 to 31.3.2002 being erroneous So far as fish products (such as Surimi) being interpreted as "meat product", is concerned, The Committ....

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....evail over the allegation made by the Customs Department therefore, the entire adjudication order passed discarding the decision taken by the DGFT cannot be sustained. 05. Accordingly, we set aside the impugned order and allow the appeal. (Pronounced in the open court on 04.11.2022) ============= Document 1 55 GOVERNMENT OF INDIA By Speed Post MINISTRY OF COMMERCE & INDUSTRY OFFICE OF JT.DIRECTOR GENERAL OF FOREIGN TRADE 4TH FLOOR, AMRUTA ESTATE, MG ROAD, RAJKOT-360001 F.NO.JDG/RJT/ECA/F-3/AM07/ To M/s Amar Cold Storage, (Now known as Hiravati Marine Products Pvt.Ltd,) Jawahar Naka, PORBANDAR. Dt 21.05.2012 Sub: Show Cause Notice under section 11(1) of Foreign Trade (Development & Regulat....